Article 9 of the Real Estate Ownership by Non-Saudis Law

This article sets a special fee on a non-Saudi's dispositions of real estate. Its main elements are:

• Who collects it: the General Authority for Real Estate.
• What it is imposed on: the value of a non-Saudi's disposition of real rights in real estate in the Kingdom.
• Its amount: an upper limit of no more than 5% of the value of the disposition. The article sets a ceiling and does not fix the actual amount, so it should not be assumed that the fee is 5% in every case.
• Its relation to other fees: it is imposed without prejudice to any fees or taxes lawfully due, meaning it does not replace them but may be combined with them.

This means a non-Saudi should count this fee as part of the cost of the transaction, together with any other fees or taxes the laws impose on real estate dispositions. The article does not state the cases in which the amount differs, or whether there is any exemption; the ruling on these matters cannot be inferred from its text.

This article comes after Article 8 on the registration of non-Saudi entities and the validity of ownership after entry in the real estate register, and before Article 10, which sets the penalties for violating the Law or the regulations.

To learn the amount that applies to a particular transaction, a buyer should consult a lawyer specialized in real estate matters.